Women's Espadrille Platform Wedges with Leather Upper from Canada
Summer espadrilles featuring jute-wrapped ankle but genuine leather toe and side uppers on a solid wooden platform with rubber outer sole. Meets HTS 6403.99.20 criteria for wooden base footwear with leather uppers.
Duty Rate — Canada → United States
18%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Jute wrapping on sides doesn't affect upper classification if leather has greatest surface area
• Provide sole construction diagrams to prove rubber ground contact per US note on textiles
• Watch for undervaluation penalties; platforms increase value, affecting duty calculations